Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 355–373, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1283. Acesso em: 16 apr. 2025.